https://www.taxtmi.com/caselaws?id=236056 Small stock variations in finished goods and raw material did not, on the facts, establish a real excess warranting confiscation or penalty. The marginal difference in aluminium ingots and scrap was capable of arising from genuine weighing or recording errors, while aluminium dross, ash and residue were generated in the manufacturing process, captively used, and covered by the duty exemption under Notification No. 67/1995-CE. In the absence of reliable evidence of clandestine clearance, non-accountal, or intent to evade duty, the alleged mala fide conduct was not made out. Confiscation and penalties were therefore held unsustainable and were set aside. en-us Tue, 14 May 2013 00:00:00 +0530 Thu, 07 Nov 2013 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236056 Small stock variations in finished goods and raw material did not, on the facts, establish a real excess warranting confiscation or penalty. The marginal difference in aluminium ingots and scrap was capable of arising from genuine weighing or recording errors, while aluminium dross, ash and residue were generated in the manufacturing process, captively used, and covered by the duty exemption under Notification No. 67/1995-CE. In the absence of reliable evidence of clandestine clearance, non-accountal, or intent to evade duty, the alleged mala fide conduct was not made out. Confiscation and penalties were therefore held unsustainable and were set aside. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236056